Court Declares IGST on Ocean Freight Unconstitutional, Orders Refund Due to Mistake of Law.
Case-Laws
GST
The High Court held that the levy of Integrated Goods and Services Tax (IGST) on ocean freight paid by the petitioner was unconstitutional. The Court relied on the Supreme Court's decision in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. and its own decision in Bla Coke Pvt. Ltd. v. Union of India & Ors., wherein it was categorically held that when the Notification itself is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =